U.P. Pollution Control Board & Ors. vs Kanoria Industrial Ltd. & Anr.
Whether writ petitions seeking refund of water cess collected without legal authority are maintainable under Article 226 of the Constitution --- Held Yes; Whether refund should be granted when cess was collected under an invalid provision --- Held Yes, subject to facts and circumstances; Whether delay/laches bars refund claim when amount was paid under protest --- Held No
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